il 


TO  AMEND  THE  TAX    I.AWi:. 

The  Congress  of  the  ConjMerate  Stales  of  America  lio  enact,  That  the 
firdt,  second,  ami  third  sections  of  the  act  to  levy  additional  taxes  for 
the  comuion  defence  and  support  of  the  Government,  apjiroved  seven- 
teenth of  February,  eighteen  liundred  and  sixt3'-four.  be  amended  and 
re-e"nacted,  so  as  to  rend  as  follows,  to  wit; 

Section  1.  That  in  iuUiition  to  the  taxes  Icviecl  by  the  "Act  to  lay 
taxes  for  the  common  defen.oc.  ajid  to  carry  on  the  Government  of  the 
Confederate  State;?,"'  approved  April  t\.  ly.O.i,  there  shall  bo  levied^ 
from  the  17th  day  of  February,  1804,  on  the  subjects  of  taxatioa 
hereinafter  mentioned,  and  collected  from  every  person,  copartner- 
ship, association  or  corporation,  liable  therefor,  taxes  as  follows,  to 
wit: 

I.  Upon  the  value  of  all  property,  real,  personal  au<l  mixed,  of 
every  kind  and  description,  not  hereinafter  exempted  or  taxed  at  a 
difterent  rate,  five  per  cent.:  Provided,  That  from  the  tax  on  the  value 
of  property  employed  in  agriculture  slsall  be  d;ducted  the  value  of  the 
tax  in  kind  den\"ed  therefrom  during  the  *ameye;ir,  as  assessed  under 
the  law  iuijiosing  it,  and  delivered  to  tiie  Government,  whether  de- 
livered duung  the  year  or  afterwards,  including  the  bacon,  deliverable 
after,  and  not  prior  to,  the  asscsftmeut  cf  the  tax  on  property  employed 
in  agriculture,  as  afortisaid ;  and  the  collection»of  the  tax  on  such 
property  shall  be  suspendc<l  after  assessment,  under  the  order  of  the 
Secretary  of  the  Treasury,  until  the  value  of  the  tithe  to  be  deducted 
can  be  ascertained,  and  when  so  ascertained,  it  shall  be  the  duty  of 
the  post  quartermaster  to  certify,  and  of  the  district  collector  to  de- 
duct, the  value  of  such  tithe,  and  any  balance  found  due  m9.y  be  paid 
in  bonds  and  certificates  therv;for,  authorized  by  the  "Act  to  reduce 
the  currency  and  to  authorize  a  new  issue  of  notes  and  bonds,"  in  like 
manner  as  other  taxes,  payable  during  the  year :  Provided,  That  no 
credit  shall  be  allowed  beyond  five  per  cent. 

II.  On  the  value  of  gold  and  silvei*ware  and  plate,  jewels,  jewelry, 
and  watches,  ten  per  cent 

HI.  The  value  of  property  taxed  under  this  section  shall  be  as- 
sessed on  the  basis  of  the  market  value  of  the  same,  or  similar  prop- 
erty in  the  neighborhooil  where  assessed,  in  the  year  eighteen 
hundred  and  sixty,  except  in  cases  where  lands,  slaves,  cotton,  and 
tobacco  have  been  purchased  since  the  1st  day  of  January,  lNfi2,  in 
which  case  the  sai<l  land,  slaves,  cotton,  and  tobacco  so  purchased, 
shall  be  assessetl  at  the  price  act\iully  pai<i  for  the  same  by  the  owner; 
Provided,  That  Iniid  purchased  by  refugees,  and  hell  and  occupied 
by  them  for  their  own  use  and  repidence,  shall  be  assesseil  according 
to  its  market  value  in  the  vear  18tiO. 


2 

Sec.  2.  That  section  second  of  an  act  entitled  **  An  act  to  levy 
additional  taxes  for  the  common  defence  and  support  of  the  Govern- 
ment," approved  17th  February,  1864,  be,  and  the  same  is  hereby, 
repealed  ;  and  it  is  hereby  declared,  that  all  the  property  and  assets 
of  corporations,  associations,  and  joint  stock  companies,  of  every 
description,  whether  incorporated  or  not,  yhall  he  assessed  and  taxed 
in  the  same  manner,  and  to  the  same  extent,  as  the  property  and  as- 
sets of  individuals  ;  the  tax  on  such  property  and  assets,  to  be  as- 
sessed against,  and  paid  by,  such  corporations,  associations  and  joint 
stock  companies:  Provuled,  That  no  bank  or  banking  company  shall 
be  liable  to  pay  a  tax  upon  deposits  of  money  to  the  credit  of.  and 
subject  to  the  checks  of  others  :  Provided  further.  That  the  stock, 
shares  or  interests,  representing  property  or  ;is>iets  in  corporationsor 
joint  stock  companies,  or  associations,  shall  not  be  assessed  or  taxed  . 
And,  -providtd  further.  That  all  property  within  the  enemy's  lines  be, 
and  the  same  is  hereby,  exempted  from  all  taxation  so  long  as  it  re- 
mains in  the  enemy's  lines. 

Sec.  3.  That  paragraph  one,  of  section  th)ee,  of  an  act  entitled 
"  An  act  to  lev}'  additional  taxes  for  the  common  defence  and  support 
of  the  CTOvernment,"  approved  17th  February,  1864,  be,  and  the  same 
is  hereby,  amended  and  re-enacted,  so  as  to  read  as  follows  :  '•  Upon 
the  amount  of  all  gold  and  silver  coin,  gold  dust,  gold  or  silver  bul- 
lion, moneys  held  abroad,  or  bills  of  exchange  drawn  therefor,  prom- 
isory  notes,  rights,  credits,  und  securities,  payable  in  foreign  coun- 
tries, five  per  cent,  to  be  paid  in  specie,  or  Confederate  treasury 
notes,  at  their  value,  as  compared  with  specie  at  the  time  the  tax  is 
payable  ;  the  relative  value  of  specie  and  Confederate  treasury  notes, 
for  the  purpose  t)f  payment  under  this  act,  to  be  fixed  by  regulations 
to  be  prescribed  by  the  Commissioner  of  Taxes,  under  the  direction  of 
the  Secretary  of  the. Treasury. 

Sec  4.  That  section  sixteen,  of  the  "  Act  to  amend  an  act  entitled 
'  An  act  to  lay  taxes  for  the  common  defence,  and  carry  on  the  Gov- 
ernment of  the  Confederate  States,'  approved  17th  February,  1864," 
be,  and  the  same  is  hereby,  Jimended,  so  as  to  read  as  follows; 

I.  The  income,  property  .and  money,  other  than  Confederate  treas- 
ury notes,  of  hospitals,  asylums,  churches,  schools,  colleges  andoth^r 
charitable  institutions,  shall  be  exempted  from  taxation  under  the 
provisions  of  this  act,  or  any  other  law.  The  property  of  companies 
formed  under  the  act  entitled  "  An  act  to  establi-sh  a  volunteer  navy," 
shall  be  exenpt  frr  m  taxation,  except  on  the  income. 

II.  That  piiragraph  six,  section  seven,  of  'he  same  act,  be  and  the 
same  is  hereby  amended  by  adding  thereto,  as  follows: 

"If  any  person  shall  fail  to  moke  due  return,  as  required  bj'  said 
section,  of  ihe  income  or  profits  taxed  under  any  law  of  Coiigross,  or 
in  case  of  di>agr(  ement  wuh  the  assesor,  to  submit  the  same  to  referees, 
as  provided  by  law,  or  shall  fail  or  refnse  to  pay  the  tax  theron,  with- 
in such  lime  as  shall  be  prescibed  by  public  notice,  by  the  district 
collector,  under  the  direction  of  the  Commissioner  of  Taxes,  such 
person  shall  be  dcenied  and  held  to  be.  in  default :  Provided,  That  such 
person  shall  not  be  deemed  and  held  to  be  in  default,  who  tuay  fail,  or 


has  failed  to  make  payment,  or  due  returns  in  consequence  of  the 
prefence  or  interference  of  the  enemy.  oi;,the  absence  or  neglect  of 
the  ofticers  charged  with  the  assessment  and  collection  of  taxes." 

Sec.  5.  That  this  act  shall  not  be  so  construed  as  to  subject  to  taxa- 
tion, corn,  bacon,  and  other  agricultural  products,  which  were  produced 
in  the  year  1863,  and  in  the  possession  of  the  producer  on  the  17th 
•February,  1864,  and  necessary  for  the  support  of  himself  and  family 
during  the  present  year,  and  from  or  on  which  taxes  in  kind  have 
have  been  deducted  and  delivered  or  paid. 

Sec.  6.  That  section  four,  paragraphs  one  ami  two,  of  the  act  ap- 
proved February  17,  1864.  entitled  "An  act  to  levy  additional  taxes  for 
the  common  ilel'ence  and  support  of  the  Government,"  be  so  amended 
as  to  levy  an  additional  tax  of  thirty  per  cent,  upon  the  amount  of 
all  profits  made  by  selling  the  articles  mentioned  in  the  said  para- 
graphs, between  the  17th  day  of  February.  1,86  1.  and  the  first  day  of 
July^next,  which  ad<litionnl  tax  shall  be  colh^cted  under  said  act. 

Skc.  7.  That  on  all  treasury  notes  of  tlie  old  issue,  of  the  denom- 
ination of  five  dollars,  not  exchanged  for  new  issue  prior  to  the  1st 
day  of  January,  186.5.  and  which  may  remain  outstanding  on  that 
day,  a  tax  of  one  hui.died  per  cent,  is  hereby  imposed 

Skc.  8.  That  section  seven  of  an  act  entitled  "  .\n  ;i,ct  to  levy 
additional  taxes  for  the  common  defence  and  support  of  the  Govern- 
ment," approved  17th  February,  1864.  be,  and  t'le  same  is  hereby, 
repealed,  and  the  following  inserted  in  lieu  thereof: 

I.  That  the  first  section  of  the  •'  Act  to  lay  taxes  for  the  common 
defence  and  to  carry  on  the  Government  of  the  Confederate  St^ites," 
approved  24th  April.  1863,  is  suspended  for  the  year  1861. 

II.  In  all  cases  where  a  tax  is  levied  on  income  derived  from  ])rop- 
erty,  real,  personal  and  mixed  of  every  description,  on  the  amount 
or  value  of  which  an  ad  vnlnrnn  tax  is  laid,  the  iid  valorem  tax  shall 
be  deducted  from  the  income  tax  :  Provided,  That  in  no  case  shall  less 
be  paid  than  the  ad  ndorem  tax. 

III.  In  the  assessment  of  income  deriveil  from  manufactuiiug  or 
mining,  there  shall  be  deducted  from  the  gross  .income  or  profits,  the 
necessary  annual  repairs,  not  exceeding  ten  per  cent,  on  the  amount 
of  ^he  income  derived  therefrom.  And,  in  addition  to  the  deductions 
now  allowed  by  law  in  the  assessment  of  incomes  derived  from  any 
source,  the  following  shall  be  made,  namely :  The  Confederate  taxes 
actually  paid  by  the  owner  on  sales  made  by  him,  and  the  conimissions 
actually  paid  by  the  consignor  or  shipper  for  selling,  and  in  the  pro- 
duction or  manufacture  of  pig  metal,  or  other   iron,  the  cost  of  fuel. 

Skc.  9.  That  all  citizens  of  any  one  of  the  ('Oufederate  States, 
temporarily  residing  in  another  State,  shall  be  liable  to  be  assessed 
and  taxed  in  the  State  or  district  in  which  he  may  te  nporarily  reside, 
and  it  shall  be  the  duty  of  all  such  who  have  not  heretofore  made  re- 
turn of  their  taxable  property  t>o  the  district  assessor  where  they 
may  temporarily  reside,  within  thirty  days  after  the  passage  of  this 
act,  to  make  such  return,  and  any  one  liable  to  be  assessed  an<l  taxed 
as  aforesaid  who  shall  fail  or  refuse,  within  the  said  period  of  thirty 
days  to  make  such  return,  shall  be  liable  to  ail  the  pains  and  penalties 
imposed  by  the  laws  of  the  Confederate  States  in  such  case. 


